Bancarotta fraudolenta e autoriciclaggio: concorso di reati e concreta idoneità ad ostacolare l’identificazione dell’origine delittuosa dei beni provento del delitto presupposto (nota alla sentenza della Corte di Cassazione, Sezione II Penale, del 14 marzo 2023 (dep. 30 marzo 2023), n. 13352)
Abstract
The Supreme Court, once again, deals with the relationship between the crimes of bankruptcy and self money-laundering, reaffirming the position that the two offenses can be concurrent as long as the conduct of use or transfer does not coincide with the distractive conduct sanctioned by the norm provided in the Bankruptcy Law. The Court stated that concrete suitability to hinder the identification of the criminal origin of the assets subjected to self-money laundering remains a purely factual matter; however, the decision in comment chooses to endorse the stricter orientation according to which a traceable transactions does not, in itself, exclude the punishability if such a conduct involve a change in the ownership of the asset.
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